The US Taxpayer Bill of Rights: Reflections on a Toddler

Authors

• Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

2021

Abstract

In the US the Taxpayer Bill of Rights (TBOR) is only seven years old, and moreover no successful challenge to the IRS under it has been brought so far. The following first describes the existing case law under the US TBOR. The main conclusion is that the US TBOR is a toddler with uncertain prospects. The article then offers some observations on the application of the TBOR to corporate taxpayers.

Recommended Citation

Avi-Yonah, Reuven S., "The US Taxpayer Bill of Rights: Reflections on a Toddler" (2021). Public Law & Legal Theory Working Papers. 162.
https://repository.law.umich.edu/pub_law_archive/162